On The Docket — SHM’s Own Exhibit (DE 94-2, ECF 0:23-cv-61696-AHS)
“Theresa Larusso handles our Finance department and will be sending over our 2022 Resale certificate for the purpose of Octopussy billing being directed to SYG to take advantage of the 70K or 1M dollar sales tax cap for refit projects in Florida.”
This email — filed by Akerman (Rogers/Cichowski) as an exhibit to SHM’s own Amended Complaint of Intervention — confirms that SHM received Jake Stratmann’s email, acknowledged SYG’s resale certificate, and then used it to invoice CMR approximately $1 million in marina charges including both funds stolen from SYG and funds paid by CMR — all without collecting or remitting Florida sales tax.
What SHM admitted on the docket:
1. SHM received Jake’s email providing the SYG Florida Annual Resale Certificate (#16-8014975102-2) for Octopussy billing purposes. SHM acknowledged it, processed it, and used it as the basis for approximately $1M in invoicing.
2. SHM invoiced CMR’s account using SYG’s certificate. The total invoices on the Octopussy marina account — combining funds that SYG paid directly ($443K) plus funds CMR paid ($490K+) — totaled approximately
$1 million, all billed under SYG’s resale certificate. No Florida sales tax was collected on any of it.
3. SHM filed this as their own exhibit. Akerman attorneys James Rogers and Sean Cichowski attached this email to SHM’s Amended Verified Complaint of Intervention (DE 94-2, filed Jun 19, 2024). They put the tax fraud confession on the federal docket themselves — as evidence supporting SHM’s claim against SYG.
4. The $443K SYG paid directly was credited to CMR’s account. SYG paid $443,783.16 directly to SHM/LMC (7 payments, 2022–2023). Ivankovich directed SHM to credit those payments to CMR’s marina account — not SYG’s. SYG’s money, SYG’s resale certificate, but CMR got the credit.
The Florida Department of Revenue Question:
Who owes the unpaid sales tax on ~$1M in marina services billed without collection?
• SHM accepted the certificate and failed to collect tax → SHM has the statutory duty to collect (FL §212.06)
• CMR received services on its account using a certificate that didn’t belong to it → fraudulent use (FL §212.085(5))
• SYG provided the certificate for legitimate refit billing but never authorized CMR’s account use → SYG is the victim of identity theft of its tax credentials
• Akerman filed the document proving the fraud — and represents ALL THREE parties (SHM, Ivankovich/CMR, and the bankruptcy entities)
How Akerman represents all sides:
•
SHM/LMC (via Rogers, Cichowski, Blankenship, Stroup) — the marina that invoiced ~$1M using SYG’s certificate
•
Ivankovich Family LLC (via Berger, Klopp) — the entity that controlled CMR and directed the billing
•
CMR/Ivankovich (via Schwing, McWey, Burl) — the entity on whose account the certificate was used
Q1: How can Akerman represent SHM (the creditor owed for storage) AND Ivankovich entities (the debtor who owes SHM)?
Akerman’s SHM team (Rogers/Cichowski) filed the Verified Complaint of Intervention (DE 61, Mar 29, 2024) and the Amended Complaint (DE 94, Jun 19, 2024) in the CMR v. SYG case. They claimed SHM was owed money for storage and sought to enforce a settlement. But Ivankovich/CMR is the entity that
owes SHM — and Akerman simultaneously represents Ivankovich Family LLC in bankruptcy. The same firm represents both the creditor and the debtor.
Q2: Why would SHM’s interests align with Ivankovich if CMR/Ivankovich owes SHM?
In a normal creditor-debtor relationship, SHM would pursue CMR/Ivankovich for the unpaid balance. Instead, Akerman redirected SHM’s claims against
SYG — the party whose resale certificate was misused. The effect: SYG is blamed for CMR’s debts, while Ivankovich (who actually owes SHM) is shielded by the same firm’s bankruptcy representation.
Q3: $443K paid by SYG + ~$234K duress settlement + $12M+ counterclaim dropped — SYG paid three times for CMR’s debt.
SYG paid $443K directly to SHM (2022–2023). Ivankovich redirected that credit to CMR’s account. Then under threat of vessel seizure and marina lockout, SYG paid ~$234K and was forced to drop a $12M+ counterclaim in a “settlement” with SHM (Jan 31, 2025) — again for debts CMR/Ivankovich owed. Akerman directed this settlement on behalf of SHM while simultaneously representing the entity (Ivankovich) that stole SYG’s payments in the first place.
Net effect: Akerman (a) put the tax fraud confession on the docket as their own exhibit, (b) represents the marina that committed the tax fraud AND the entity that directed it AND the bankruptcy shielding it, (c) extracted ~$234K plus the forced abandonment of SYG’s $12M+ counterclaim, and (d) bills SHM, Ivankovich, AND Seacoast as separate clients — three revenue streams from one coordinated attack on SYG. The Florida Department of Revenue is owed approximately $60K–$70K in uncollected sales tax on these transactions.
Sources: DE 94-2 (SHM Amended Complaint exhibit, 0:23-cv-61696-AHS); DE 31 ¶27 (CMR counterclaim); DE 61 (SHM Verified Complaint, Mar 29, 2024); DE 94 (SHM Amended Complaint, Jun 19, 2024); FL Resale Certificate #16-8014975102-2; FL §212.06 (duty to collect); FL §212.085(5) (fraudulent certificate use); 24-15755-LMI (IFB bankruptcy); FL Bar Rules 4-1.7, 4-1.9.
